How ushr works
Ushr (literally "one-tenth") is due on agricultural produce at harvest time. The rate depends on irrigation: 10% for crops watered naturally by rain, rivers or streams, and 5% where the farmer bore irrigation costs (tube-wells, pumps). Where both methods were used, many scholars apply 7.5%.
Unlike zakat on wealth, ushr is calculated on the gross harvest in most schools — costs are generally not deducted first, though some contemporary scholars differ.
Frequently asked questions
What is ushr?
Ushr (literally "one-tenth") is the Islamic levy on agricultural produce, due at harvest time. It is 10% of the produce for crops watered naturally (rain, rivers) and 5% for crops irrigated artificially (wells, pumps).
Is ushr 5% or 10%?
10% if the land was watered naturally (rain, rivers, streams) and 5% if irrigated artificially at cost (tube-wells, pumps). For mixed irrigation, many scholars use 7.5%.
Is there a nisab for ushr?
Scholars differ. Many hold the nisab is 5 wasqs (about 653 kg of wheat); others hold ushr is due on any harvest amount. Consult a qualified scholar for your situation.
Can I deduct farming costs before calculating ushr?
The majority view calculates ushr on the gross harvest without deducting costs. Some contemporary scholars allow deducting certain production costs. When in doubt, consult a scholar.